March 30, 2006
CLA-2-94:RR:NC:SP:233 M81423CATEGORY:CLASSIFICATIONTARIFF NO.:9403.20.0015
Mr. Pete Mento
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104RE: The tariff classification of a “Plasma/LCD Flat Panel Television Pedestal” from China.
Dear Mr. Mento:
In your letter dated March 20, 2006, on behalf of Decade Industries dba Sanus Systems, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as a “Plasma/LCD Flat Panel Television Pedestal” (Pedestal), Model Number PFFP. The Pedestal is designed as video entertainment center furniture, for placement on a solid and level floor surface. It consists of the following:
Plastic feet
Wood base
Steel support tubing underneath the wood base An engineered extruded aluminum column providing rigid strength holding a television up to 130 pounds A glass shelf affixed to a steel bracket for adjustability up and down the aluminum column A steel television-mounting bracket affixed to the aluminum column with injected molded plastic knobs for the adjusting of television view angles.
The Pedestal measures approximately 43.25” in width, 23.25” in depth, and 50” in height. The glass shelf is 35” wide and 17”deep. The Pedestal is to be imported in ready-for-sale cartons and will contain assembly hardware, mounting hardware for the mounting of the television to the Pedestal, and written assembly instructions. It is designed to support plasma televisions or LCD monitors that weigh no more than 130 pounds and 30” to 50” diagonal in size. The steel television-mounting bracket supports an approximate tilt range of plus or minus 12 degrees. You have submitted a photograph and catalogue description of the Pedestal with your request.
The metal, glass, wood and the plastic used to construct the Pedestal form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the metal imparts the essential character to the good.
The applicable subheading for the Plasma/LCD Flat Panel Television Pedestal will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,